Which of the following is NOT part of creating a Health Care Savings Account benefit plan?

Creating a Health Care Savings Account (HSA) benefit plan involves several critical elements that outline how the plan will operate and who will benefit from it. The elements include determining the minimum and maximum contribution limits, specifying employee eligibility criteria, and outlining employer contributions to the account.

The reason "Plan Auditing Frequency" is not part of the creation process for a Health Care Savings Account benefit plan is that auditing pertains to compliance and oversight after the plan is established. Auditing concerns how the plan is monitored and assessed for adherence to regulations and performance standards, rather than how the plan is initially designed or implemented.

In contrast, setting minimum and maximum contribution limits establishes the financial boundaries of the account. Employee eligibility defines who can participate in the program, and employer contribution outlines the amounts that the employer will add to the employees' accounts, all essential components for the plan's functionality and structure. Therefore, while auditing may be necessary for ongoing management, it is not a foundational aspect of creating the HSA benefit plan itself.